In this section, you can find credit unions and research general and financial information. Other statistics, data, and reports include the archived Quarterly Call Reports, Financial Performance Reports, and Share Insurance Queries.

This section details the laws and regulations that govern NCUA-insured credit unions. Here you can access current and proposed regulations, regulatory alerts and policy statements, as well as guides, manuals and forms.

Accounting Bulletins

​This Accounting Bulletin 14-1 (September 2014) transmits an interagency regulatory reporting policy revised in relation to loans that have previously been modified in a troubled debt restructuring (TDR) under generally accepted accounting principles (GAAP). For TDR loans for which the credit union and the borrower subsequently enter into another restructuring agreement, the policy clarifies the circumstances in which the subsequent restructuring of a loan that is a TDR need no longer be treated as a TDR. Under certain circumstances specified in the interagency regulatory reporting policy it may be acceptable not to account for the subsequently restructured loan as a TDR.

The Accounting Bulletin transmits interagency supervisory guidance specifically addressing junior lien loans and lines of credit; however, the guidance contains principles that apply to estimating the ALLL for all types of loans. Institutions are reminded to follow appropriate risk management principles in managing junior lien loans and lines of credit. This supervisory guidance applies to all credit unions supervised by the National Credit Union Administration and insured by the National Credit Union Share Insurance Fund.